Can I request a waiver of penalties and interest?

Yes. If you have received a monthly billing statement, call the phone number on the top right hand corner of the statement. You can call 1-800-301-1826 if you are unsure who to contact to request a waiver.

If you have received a Notice and Order of Assessment, contact the revenue agent listed on the Notice as soon as possible to arrange for payment. Be sure to submit a protest/reconsideration in writing within 30 days of receiving the Notice and Order of Assessment if you disagree with the assessment.

Can I make payments on my delinquent premiums if I have not paid timely?

Contact the revenue agent listed on the monthly billing statement or Notice and Order of Assessment or call 1-800-301-1826 and tell us that you would like to negotiate a payment agreement. You may need to provide financial information to the revenue agent, depending on the length of the payment agreement.

Are you doing anything to help employers during the economic downturn?

L&I created the Employer Assistance Program to help businesses during hard times. Employers who have a good payment record with L&I should contact the agency in advance if they know they will not be able to make their quarterly premium payment. You can contact your L&I account manager, or call the number on the monthly billing statement if your payment is already overdue.

Penalty

Registered employer

Unregistered employer

Willful misrepresentation (registered)

Willful misrepresentation (unregistered)

Statutory late payment penalty (audit not necessary)

Yes. RCW 51.48.210 20 % maximum (5% first month, 10% second)

Yes. RCW 51.48.210 20 % maximum (5% first month, 10% second)

Yes. RCW 51.48.210 20 % maximum (5% first month, 10% second)

Yes. RCW 51.48.210 20 % maximum (5% first month, 10% second)

Unregistered penalty

No.

Yes. RCW 51.48.010 Up to two times the premiums owed.

No.

Yes. RCW 51.48.010 Up to two times the premiums owed.

Claim cost penalty

No.

Yes. RCW 51.48.010 Up to 100 percent of the cost of the claim that occured before registration.

No.

Yes. RCW 51.48.010 Up to 100 percent of the cost of the claim that occured before registration.

Willful misrepresentation penalty

No.

No.

Yes. RCW 51.48.020 Up to 10 times the premiums owed.

Yes. RCW 51.48.020 Up to 10 times the premiums owed.

Failure to keep records

Yes. RCW 51.48.030 $250 or up to two times the premiums owed.

Yes. RCW 51.48.030 $250 or up to two times the premiums owed.

Yes. RCW 51.48.030 $250 or up to two times the premiums owed.

Yes. RCW 51.48.030 $250 or up to two times the premiums owed.

Refusal to allow inspection of records

Yes. RCW 51.48.040 $250 for each offense.

Yes. RCW 51.48.040 $250 for each offense.

Yes. RCW 51.48.040 $250 for each offense.

Yes. RCW 51.48.040 $250 for each offense.

In addition to civil penalties, an unregistered employer may be charged criminally with a gross misdemeanor. A firm found to have committed willful misrepresentation may be charged with a Class C felony. A firm that refuses to allow inspection of records may be charged with a gross misdemeanor.